Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Reynolds Dock Company manufactures boat docks on an assembly line. Its standard costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Data for the Assembly Department for October 2016 are:

-What is the balance in ending work-in-process inventory?

A) $82,000
B) $120,000
C) $200,000
D) $170,000
E) $174,000